The WA waste levy applies to resource recovery operators who receive materials from third parties and deposit them in quarry voids, even where the operator characterises the materials as resources and the activity as rehabilitation rather than landfill. Whether materials are 'waste' is determined from the perspective of the person discarding them, not the recipient. The levy is not a duty of excise under s 90 of the Constitution because it taxes an activity (disposal of waste to landfill) rather than goods.
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